Decision No. 07/2000/QD-BTC Regarding the issuance of regulations to replace the origin declaration form for imported automobiles and motorcycles with export tax receipts, import tax receipts, and VAT receipts model CTT52.

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of regulations to replace the origin declaration form for imported automobiles and motorcycles with export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTT52

Importing automobiles and motorcycles 

THE MINISTER OF FINANCE

Pursuant to the Accounting and Statistics Ordinance dated May 20, 1988;

Pursuant to the Government Decree No. 15/CP dated March 2, 1993 on the tasks, powers, and responsibilities of state management by ministries and ministerial-level agencies;

Pursuant to the Government Decree No. 178/CP dated October 28, 1994 on the functions, tasks, and organizational structure of the Ministry of Finance;

To implement Directive No. 853/1997/CT-TTg dated October 11, 1997 of the Prime Minister on combating smuggling in the new situation;

To reduce administrative procedures for importing and registering automobiles and motorcycles for circulation, following consultations with the Ministry of Trade, the Ministry of Public Security, and the General Department of Customs; 

DECISION:

Article 1. Attached to this Decision are the "Regulations to Replace the Origin Declaration Form for Imported Automobiles and Motorcycles Issued Pursuant to Decision No. 376TC/QĐ/TCT dated June 22, 1993, by Using Export Tax Receipts, Import Tax Receipts, and VAT Receipts for Imported Goods, Model CTT52 Issued Pursuant to Decision No. 1042/1998/QĐ/BTC dated August 15, 1998 of the Minister of Finance."

Article 2. This Decision replaces Decision No. 376/TC/QĐ/TCT dated June 22, 1993 of the Minister of Finance, by using export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTTT52, which shall take effect from March 1, 2000.

Article 3. Organizations related to the printing, issuance, management, and use of export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTTT52 as stipulated in Article 1, shall be responsible for implementing this Decision.

REGULATIONS TO REPLACE THE ORIGIN DECLARATION FORM FOR IMPORTED AUTOMOBILES AND MOTORCYCLES

BY USING EXPORT TAX RECEIPTS, IMPORT TAX

RECEIPTS AND VAT RECEIPTS FOR IMPORTED GOODS, MODEL CTTT52

(Issued pursuant to Decision No. 07/2000/QĐ/BTC dated January 18, 2000 of the Minister of Finance)

Article 1.Replacing the origin declaration form for imported automobiles and motorcycles issued pursuant to Decision No. 376 TC/QĐ/TCT dated June 22, 1993 of the Minister of Finance, by using export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTTT52 issued by the Ministry of Finance. Based on current import procedures, customs authorities will clearly indicate each imported automobile and motorcycle with one receipt, recording the chassis number and engine number of each vehicle, to be handed over to the importing unit and serve as one of the bases for the public security authority to register the vehicle for circulation.

Article 2.The General Department of Taxation under the Ministry of Finance is responsible for printing, issuing, and distributing export tax receipts and VAT receipts for imported goods (model CTTT52) to the General Department of Customs, which will then distribute them to the Customs Departments of provinces and cities for use. The management and use of export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTTT52, shall be implemented according to the stamp control system issued together with Decision No. 529TC/QĐ dated December 22, 1992, Decision No. 544 TC/QĐKT dated August 2, 1997, and Decision No. 1042/1998/QĐ/BTC dated August 15, 1998 of the Minister of Finance.

Article 3.The General Department of Customs is responsible for guiding the recording, management, and use of export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTTT52 when handling the import procedures for automobiles and motorcycles.

Article 4.Relevant agencies such as: Customs authorities when issuing tax receipts, tax authorities when collecting registration fees, public security authorities when handling vehicle registration procedures, and units and individuals using export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTTT52, if they have any doubts, should promptly report to the competent authority for timely review.

Article 5.Origin declarations for imported automobiles and motorcycles that have been confirmed by customs authorities before February 29, 2000 remain valid until June 30, 2000 (if applicable). Units with remaining declarations should contact the customs authority that confirmed the origin declaration for imported vehicles to obtain replacement with export tax receipts, import tax receipts, and VAT receipts for imported goods, model CTTT52. Origin declarations for imported vehicles not yet confirmed by customs authorities must be returned to the General Department of Taxation for management in accordance with regulations.